Ninety-Five Percent Certification

The 95% exception rule in Boston, MA allows you to identify replacement properties exceeding the three-property or 200% limits if you acquire properties representing at least 95% of the total identified property values. This provides maximum flexibility for institutional and sophisticated investors. We help Boston investors structure identification strategies under the 95% exception, coordinate property valuations, and ensure identification letters properly document all properties and values. We work with Qualified Intermediaries and qualified escrow agents to verify compliance and ensure proper delivery within the 45-day identification deadline.

Under the 95% exception for Boston, MA exchanges, you can identify any number of properties with any combined value, as long as you acquire properties representing at least 95% of the total identified value. We help structure identification strategies that maximize options while ensuring you can meet the 95% acquisition requirement. We coordinate property valuations, draft identification letters, and work with Qualified Intermediaries and qualified escrow agents to ensure proper documentation and compliance with the 95% exception requirements.

If you don't acquire properties representing at least 95% of the total identified property values in your Boston, MA exchange, your identification may be invalid, potentially disqualifying your exchange. We help structure identification strategies that ensure you can meet the 95% requirement, coordinate property valuations, and provide acquisition planning support. We work with Qualified Intermediaries and qualified escrow agents to track acquisitions and verify compliance with the 95% exception throughout the exchange process.

Boot in 95% exception exchanges from Boston, MA is calculated based on the properties you actually acquire, similar to other identification strategies. If you acquire properties worth less than your relinquished property value, or receive cash or debt relief, boot may result. We help structure your 95% exception strategy to minimize boot by coordinating property values and acquisition planning. Our analysis helps you understand potential boot scenarios, and we work with Qualified Intermediaries and qualified escrow agents to ensure proper boot calculation and documentation.

The 95% exception in Boston, MA is typically used by institutional investors, family offices, and sophisticated investors who need maximum flexibility in replacement property identification and have the resources to acquire large portfolios. We help these investors structure identification strategies that provide surplus options while ensuring compliance with the 95% acquisition requirement. We coordinate with Qualified Intermediaries and qualified escrow agents to manage complex identification and acquisition processes.

95% exception exchanges in Boston, MA must follow standard 1031 exchange timing requirements, including 45-day identification and 180-day completion deadlines. We provide timeline management and milestone tracking to ensure all deadlines are met. We coordinate with Qualified Intermediaries and qualified escrow agents to track identification delivery, property acquisitions, and verify that the 95% acquisition requirement is met within the 180-day exchange period.